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P & M Accounting OÜ

Legal form:

Private limited company

Registry code:

10471686

VAT no.:

EE100045473

Fiscal-year period:

01.01 - 31.12

Established:

18.08.1998 (27)

Capital:

3 194 EUR

Address:

Ülikooli tn 5, Tartu linn, Tartu linn, Tartu maakond, 51014

Status:

Registered

E-arvete vastuvõtmine:

e-arveldaja

Contacts

Email:

monika@accounting.ee

Phone:

+372 7305375

Website:

www.accounting.ee

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 - Accounting and tax consultancy

VAT liability

	Start	End
EE100045473	01.09.1998

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	30.06.2026	Valid
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	26.06.2024	Valid
2022	01.01.2022 - 31.12.2022	29.06.2023	Valid
2021	01.01.2021 - 31.12.2021	25.01.2023	Valid
2020	01.01.2020 - 31.12.2020	25.08.2021	Valid
2019	01.01.2019 - 31.12.2019	04.11.2020	Valid
2018	01.01.2018 - 31.12.2018	12.06.2019	Valid
2017	01.01.2017 - 31.12.2017	02.07.2018	Valid
2016	01.01.2016 - 31.12.2016	30.06.2017	Valid
2015	01.01.2015 - 31.12.2015	28.06.2016	Valid
2014	01.01.2014 - 31.12.2014	30.06.2015	Valid
2013	01.01.2013 - 31.12.2013	31.12.2014	Valid
2012	01.01.2012 - 31.12.2012	10.07.2013	Valid
2011	01.01.2011 - 31.12.2011	30.07.2012	Valid
2010	01.01.2010 - 31.12.2010	30.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	03.07.2008	Valid
2006	01.01.2006 - 31.12.2006	02.07.2007	Valid
2005	01.01.2005 - 31.12.2005	27.09.2006	Valid
2004	01.01.2004 - 31.12.2004	22.10.2005	Valid
2003	01.01.2003 - 31.12.2003	20.07.2004	Valid
2002	01.01.2002 - 31.12.2002	18.07.2003	Valid
2001	01.01.2001 - 31.12.2001	16.07.2002	Valid
2000	01.01.2000 - 31.12.2000	02.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 22.07.2026.

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Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	4 591 €	2 778 €	10 001 €36.0%	1
2026 Q1	6 445 €	2 887 €	15 632 €30.6%	1
Kokku 2026:	11 036 €	5 665 €	25 633 €
2025 Q4	5 133 €	2 637 €	11 973 €5.2%	1
2025 Q3	5 236 €	2 637 €	12 630 €8.3%	1
2025 Q2	4 639 €	2 637 €	11 664 €4.7%	1
2025 Q1	5 073 €	2 755 €	12 234 €13.1%	1
Kokku 2025:	20 081 €	10 666 €	48 501 €3.5%
2024 Q4	4 407 €	2 551 €	10 816 €17.3%	1
2024 Q3	4 971 €	2 551 €	13 071 €22.7%	1
2024 Q2	4 470 €	2 551 €	10 656 €13.5%	1
2024 Q1	4 089 €	2 624 €	12 317 €7.1%	1
Kokku 2024:	17 937 €	10 277 €	46 860 €6.1%
2023 Q4	4 384 €	2 403 €	13 254 €8.5%	1
2023 Q3	3 947 €	1 954 €	12 212 €8.7%	1
2023 Q2	4 433 €	2 367 €	13 373 €20.9%	1
2023 Q1	3 385 €	1 679 €	11 060 €6.2%	1
Kokku 2023:	16 149 €	8 402 €	49 899 €1.4%
2022 Q4	5 177 €	3 366 €	11 788 €4.1%	1
2022 Q3	5 045 €	3 147 €	12 295 €12.4%	2
2022 Q2	5 340 €	3 063 €	14 036 €26.5%	2
2022 Q1	4 735 €	3 147 €	11 092 €2.3%	2
Kokku 2022:	20 296 €	12 722 €	49 211 €6.6%
2021 Q4	4 717 €	3 166 €	10 846 €9.4%	2
2021 Q3	5 977 €	4 319 €	11 972 €16.3%	2
2021 Q2	6 371 €	4 169 €	14 299 €8.1%	4
2021 Q1	7 781 €	5 772 €	15 562 €25.8%	5
Kokku 2021:	24 847 €	17 425 €	52 679 €33.4%
2020 Q4	8 575 €	6 196 €	20 971 €17.1%	5
2020 Q3	9 006 €	6 196 €	17 902 €16.2%	5
2020 Q2	9 650 €	6 182 €	21 372 €13.7%	5
2020 Q1	10 446 €	7 524 €	18 794 €3.2%	5
Kokku 2020:	37 677 €	26 098 €	79 040 €4.2%
2019 Q4	9 802 €	6 728 €	19 424 €4.1%	5
2019 Q3	10 011 €	6 506 €	20 257 €16.0%	5
2019 Q2	10 587 €	6 297 €	24 114 €29.0%	4
2019 Q1	9 164 €	6 084 €	18 686 €3.6%	5
Kokku 2019:	39 564 €	25 615 €	82 481 €3.5%
2018 Q4	8 859 €	5 971 €	19 383 €14.7%	5
2018 Q3	9 452 €	5 546 €	22 716 €0.9%	5
2018 Q2	9 513 €	5 570 €	22 921 €12.0%	5
2018 Q1	8 698 €	5 295 €	20 462 €3.8%	5
Kokku 2018:	36 522 €	22 382 €	85 482 €9.8%
2017 Q4	9 274 €	6 032 €	21 265 €16.6%	5
2017 Q3	10 686 €	6 235 €	25 503 €1.2%	5
2017 Q2	10 568 €	6 235 €	25 805 €16.3%	5
2017 Q1	9 425 €	5 682 €	22 181 €8.3%	5
Kokku 2017:	39 953 €	24 184 €	94 754 €2.8%
2016 Q4	10 433 €	6 691 €	24 196 €4.4%	5
2016 Q3	10 565 €	6 407 €	23 170 €10.6%	5
2016 Q2	11 537 €	7 166 €	25 914 €6.9%	5
2016 Q1	10 596 €	6 701 €	24 231 €25.8%	5
Kokku 2016:	43 131 €	26 965 €	97 511 €1.7%
2015 Q4	9 063 €	5 526 €	19 254 €28.3%	6
2015 Q3	11 784 €	7 707 €	26 851 €1.7%	6
2015 Q2	12 423 €	7 578 €	26 403 €1.0%	6
2015 Q1	10 988 €	7 657 €	26 678 €	6
Kokku 2015:	44 258 €	28 468 €	99 186 €

Revenue by industry

	2023	2024	2025
Accounting and tax consultancy	34 921 €	35 798 €	38 873 €
Renting and operating of own or leased real estate	15 476 €	11 872 €	11 637 €

Tax debts

No tax debt found

No tax debt as of 22.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Monika Nigul	47609XXXXXX	30.09.1976 (49)	Board member	18.04.2013	-
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Board member	18.08.1998	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
RAAMATUPIDAMINE & FINANTS OÜ	-	05.01.2005 (21)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023	-
OÜ Kelvingi Kinnisvara Büroo	-	25.09.1996 (29)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023	-

7 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Founder	18.08.1998	-
Peep Parmakson	36711XXXXXX	04.11.1967 (58)	Founder	18.08.1998	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Martin Krupp	37011XXXXXX	10.11.1970 (55)	Indirect holding	19.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

10 001 €

Monthly average

3 334 €

Per employee

3 334 €

Equity ratio

104,37%

Labour taxes

Turnover ratio

27,78%

Tax ratio

60,51%

Monthly average

926 €

Per employee

926 €

State taxes

Monthly average

1 530 €

Turnover ratio

45,91%

Estimated salary

Gross salary

1 801 €

Net salary

1 484 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	76 481 €38.5%	55 206 €42.0%	38 876 €62.7%	23 899 €35.9%	17 585 €25.9%	23 723 €14.8%	20 656 €
Non-current assets	108 352 €2.2%	110 813 €2.2%	113 274 €2.1%	115 735 €2.1%	118 196 €2.0%	120 658 €2.0%	123 119 €
Total assets	184 833 €11.3%	166 019 €9.1%	152 150 €9.0%	139 634 €2.8%	135 781 €6.0%	144 381 €0.4%	143 775 €
Short-term liabilities	9 195 €35.0%	6 813 €1.9%	6 946 €6.2%	6 541 €23.7%	8 578 €45.7%	15 791 €14.6%	13 785 €
Long-term liabilities	70 100 €	70 100 €	70 100 €2.2%	71 700 €	71 700 €1.6%	70 600 €6.5%	66 300 €
Total liabilities	79 295 €3.1%	76 913 €0.2%	77 046 €1.5%	78 241 €2.5%	80 278 €7.1%	86 391 €7.9%	80 085 €
Share or stock capital	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €
Retained earnings	85 912 €19.5%	71 910 €23.6%	58 199 €11.3%	52 309 €4.5%	54 796 €9.4%	60 496 €3.3%	58 573 €
Net profit	16 432 €17.4%	14 002 €2.1%	13 711 €132.8%	5 890 €336.8%	-2 487 €56.4%	-5 700 €396.4%	1 923 €
Equity	105 538 €18.4%	89 106 €18.6%	75 104 €22.3%	61 393 €10.6%	55 503 €4.3%	57 990 €8.9%	63 690 €
Turnover	50 753 €5.7%	47 996 €5.1%	50 580 €0.7%	50 227 €2.2%	49 152 €38.3%	79 626 €3.2%	82 251 €
Profit margin	32.38%11.0%	29.17%7.6%	27.11%131.2%	11.73%331.8%	-5.06%29.3%	-7.16%406.2%	2.34%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	GV PHJ	WR AQO	SY JUL	8 351	-26
Liquidity
Current ratio	T.V	M.N	Q.Q	3.7	2.1
Quick ratio	C.E	X.C	R.B	3.7	2.1
Cash ratio	D.J	W.X	I.Q	0.4	0.1
Efficiency
Days sales outstanding (dso)	YNU.L	SMZ.G	ZBR.I	137.9	142.1
Asset turnover	K.D	L.D	K.M	0.4	0.4
Structure
Debt ratio	D.H	V.B	U.F	0.6	0.6
Profitability
Operating margin	OT.A%	NO.D%	SU.X%	11.7%	-5.1%
Net profit margin	RG.P%	LK.Q%	ZD.R%	11.7%	-5.1%
Return on assets (roa)	D.U%	I.A%	D.J%	4.3%	-1.8%
Return on equity (roe)	AT.L%	OP.O%	LB.W%	9.6%	-4.5%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 20012431 / 11	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20012431 / 10	04.11.2020	Entry - Amendment entry	Entered into force (04.11.2020)
Ä 20012431 / 9	18.01.2018	Entry - Amendment entry	Entered into force (18.01.2018)
Ä 20012431 / 8	05.12.2017	Entry - Amendment entry	Entered into force (05.12.2017)
Ä 20012431 / 7	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)

1 - 5 / 12 rows

Real estate

Address	Area	Purpose
Ülikooli tn 5, Tartu linn, Tartu linn, Tartu maakond	631 m²	Commercial land 80%, Residential land 20%
Vasara tn 50, Tartu linn, Tartu linn, Tartu maakond	3444 m²	Commercial land 100%

1 - 2 / 2 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-14-20561/17	Civil case	Court ruling	Law of obligations	Hele Kaldma	ECLI:EE:TMK:2014:2.14.20561.25924	31.10.2014

1 - 1 / 1 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

.ee domains

Domain	Status	Registered	Expires	End
accounting.ee	Active	04.07.2010	29.12.2026	-

1 - 1 / 1 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders